Jurnal Keuangan dan Perbankan(KEBAN)
Vol. 1 No. 2 (2022): Januari-Juni

The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance

Lulu Nailufaroh (Serang Raya University)
Neneng Sri Suprihatin (Serang Raya University)
Nikke Yusnita Mahardini (Serang Raya University)



Article Info

Publish Date
18 Feb 2022

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance

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Journal Info

Abbrev

JKK

Publisher

Subject

Economics, Econometrics & Finance

Description

Fokus dan Lingkup Jurnal ini mencakup ilmu disiplin keuangan dan perbankan (syariah dan konvensional) dari segala bidang yang membahasnya, diantara lain; Sistem Pembayaran,Hukum Keuangan dan Perbankan;Akuntansi dan Pelaporan Keuangan; Investasi Alternatif; penilaian aset; Perilaku Keuangan; keuangan ...